योगान्तरायाः, औपसर्गिकसिद्धयः, परवैराग्येन शैवप्रसादः
याक्षे तु तैजसं प्रोक्तं गान्धर्वे श्वसनात्मकम् ऐन्द्रे व्योमात्मकं सर्वं सौम्ये चैव तु मानसम्
yākṣe tu taijasaṃ proktaṃ gāndharve śvasanātmakam aindre vyomātmakaṃ sarvaṃ saumye caiva tu mānasam
En el orden de los Yakṣas se declara que es de naturaleza ígnea (tejas); en el orden de los Gandharvas, de la naturaleza del aliento y del viento. En el orden Aindra (relativo a Indra), todo es de la naturaleza del espacio (ākāśa); y en el orden Saumya (relativo a Soma), es ciertamente de carácter mental. Así se ve que el paśu encarnado está estructurado por poderes elementales y sutiles, mientras que el Pati—Śiva—permanece como el Señor trascendente más allá de tales constituyentes.
Suta Goswami (narrating the Purana to the sages of Naimisharanya)
It frames beings as composed of elemental and subtle powers (tejas, vāyu/prāṇa, ākāśa, manas), helping the worshipper see the Liṅga as the sign of Pati (Śiva) who transcends these constituents and grants liberation from pasha (bondage).
By contrasting the changing elemental/mental constitutions of created orders with the implied transcendent ground, it supports Śiva-tattva as Pati—beyond bhūtas and antaḥkaraṇa—while still pervading them as their inner ruler.
It implicitly supports Pāśupata-Yoga contemplation: observing prāṇa (breath), manas (mind), and the bhūtas as mutable layers of the pashu, then fixing awareness on Śiva as the unbound Pati represented by the Liṅga.